It is often necessary to carry heavy loads, such as 55 gallon drums, in the bed of a pickup truck. Although pickup trucks easily carry such loads, it is often difficult to lift such heavy loads onto the bed of the pickup truck when a fork lift is unavailable. It would be a benefit, therefore, to have a load handling assembly that could be attached to the receiver of a receiver hitch assembly of the pickup truck that included a winch assembly in connection with a rotatable support structure to allow the heavy load to be lifted to the level of the pickup truck bed and then rotated into position over the pickup truck bed prior to lowering. Because the user could desire to station himself on the ground or on the bed of the pickup truck, it would be a further benefit to have such a load handling assembly that included two separate winch mounting brackets so that the winch could be safely mounted to accommodate operation by a user positioned at either location.